Jurnal Paradigma Akuntansi
Vol. 8 No. 1 (2026): Januari 2026

FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Neessy Neessy (Unknown)
Augustpaosa Nariman (Unknown)

Article Info

Publish Date
03 Jun 2026

Abstract

The purpose of this research is to determine factors in this study influence capital structure consisting of liquidity, profitability, aset structure and firm size in manufacturing companies in consumer non cyclicals sectors listed in Indonesia Stock Exchange in 2019-2021. Purposive Sampling was used in this study sampling, which resulted in 132 form 44 companies. Data processing uses Eviews version 12. The result showed that liquidity, profitability, asset structure and firmsize has negative substantial impact on capital structure.

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Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...